Author: Allison McLeod
CPE Credit: 2 hours for CPAs
This course will cover common law causes of action, such as negligence, and the relevant standards and case law defining what constitutes reasonable practitioner behavior. Situations where accounting professionals may be at risk for being sued will also be discussed.
Publication Date: December 2025
Designed For
CPAs, EAs, tax preparers, lawyers, accountants and insurance personnel.
Topics Covered
- Common Law Duties
- Intentional Torts
- Contract Claims
- Statute of Limitations
- Damages
Learning Objectives
- Identify the elements of negligence, the common law cause of action
- Explain what constitutes reasonable practitioner behavior with reference to practice standards and common law
- Identify how to avoid common pitfalls that could lead to the practitioner being sued
- Identify the case that determined that a cause of action begins when the injured party discovers, or should have discovered, the harm
- Identify the legal principle that can prevent a non-client from bringing a lawsuit against a CPA
- Identify the type of harm that must be shown to establish negligence
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Regulatory Ethics (2 hours)
Program Prerequisites
None
Advance Preparation
None
The Accountants and Malpractice: Can We Get Sued for This? ACCPE on-demand video CPE course is a flexible self-study program designed for CPAs and accounting professionals. This course provides practical knowledge and real-world applications. You can complete the course online and receive your certificate instantly upon passing the exam. ACCPE makes earning CPE convenient, affordable, and fast.